the ways and means committee used to -- committee used to deal with that because it was a way to transfer previous losses to current situations and previous profits to current situations where you wanted to shift time to provide assistance. it was always on a fixed time that it was available, and it was always across the board available. that if you met the dollar amounts, you were able to utilize them. you did not come at you did not. but in notice 83, the irs said it was available to banks only to shift. losses that would acrue to the acquiring company. so you were asked wachovia at the time, and subsequently with the acquisition of wells fargo, you moved them to a position on the board of wells fargo. >> after the closing of the merger, several former wachovia directors were invited to the wells fargo board. in january, 2009, i joined the board. >> i am trying to understand, as i am there and you folks are in the positions you are, let me in on when treasury began looking at what you call, mr. corston, viable options, including a reversal of a regulation that significantly covered what